West Virginia Code § 18-9-6a

County Board of Education treasurer authorized to make funds available
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to state Board of Investments; allocation of income.
Notwithstanding any other provision of this code, when it appears to any of the various
county boards of education that funds on deposit in its demand deposit account exceed the
current requirements or demands, and it further be determined by the treasurer for such
county board of education that the available interest rate offered by an acceeptable
depository in such treasurer's county be less than the interest rate, net of administrative
fees referred to in article six, chapter twelve of this code, offered it thrrough the state Board
of Investments, the county board of education treasurer may, with the approval in writing of
each county board of education whose funds are involved, make such funds available to the
state Board of Investments for investment in accordance with the provisions of said article
six, chapter twelve of the code. Any county board of educatiotn treasurer may enter into an
agreement with any state agency from which they receive funds to allow such funds to be
transferred to their investment account with the state Board of Investments.
Any income earned on such investment shall be allocated by such treasurer to the board of
Education whose funds were made available, ssuch allocation to be made in accordance with
the accounting and allocation principles established by the board of Investments.

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